Aktuaalsed õigusteemad
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A Travelling Business Share
SLOVAKIA: Are you sure you are still a shareholder? Success and failure often stand close to one another. Companies that are still drawing up expansion plans today may be in economic turmoil tomorrow. For insolvent foreign companies with a Slovak subsidiary, Slovak company law may offer
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German default interest rate with tax debts unconstitutional?
Suspension of execution for interest periods since April 1st 2012 now possible upon application to tax authorities The German statutory default interest rate for outstanding tax liabilities is 0.5% a month and thus equals 6% a year. In two proceedings for interim relief heard
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The employment of foreigners from the vantage point of applied law
The employment of foreigners on the Czech market is a hotly debated topic these days. According to an analysis by the Prague Institute of Planning and Development from October last year, on average, at least every tenth economically active person in the Czech Republic is a foreigner; in Prague, the
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The terms for the distribution of profit at corporations, past and present – has everything changed?
The way in which the statutory rules for the distribution of profit at corporations are interpreted has changed in a fundamental way, which is why we recommend giving the following paragraphs your full attention if you plan to distribute and pay out shares in the profit generated by your business.
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Did you receive tax-exempt income in 2018? Don’t forget to report it to the tax administration!
The notification duty for tax-exempt income means that taxpayers who in 2018 received tax-exempt income in excess of CZK 5 million must notify the finance office hereof. Since 1 January 2015, taxpayers have been burdened with yet another duty: that of having to notify the authorities of tax-exempt income. Taxpayers